Chapter 1Managerial Accounting and the BusinessEnvironmentSolutions to Questions1-1      Managerial accounting is concerne...
Exercise 1-1 (10 minutes)    1. Line    2. Directing and motivating    3. Budgets    4. Planning    5. Staff    6. Decentr...
Exercise 1-2 (10 minutes) 1. Total quality management; Process reengineering 2. Just-In-Time 3. Nonconstraint 4. Benchmark...
Exercise 1-3 (15 minutes)If cashiers routinely shortchanged customers whenever the opportunitypresented itself, most of us...
Problem 1-4 (30 minutes)1. See the organization chart on the following page.2. Line positions include the university presi...
Problem 1-4 (continued)1. Organization chart:                                                           President         ...
Problem 1-5 (20 minutes)1. Failure to report the obsolete nature of the inventory would violate the   Standards of Ethical...
Problem 1-5 (continued)    Objectivity    • Communicate information fairly and objectively.    • Disclose all relevant inf...
Problem 1-6 (30 minutes)1. Line authority is directly related to the achievement of an organization’s   basic objectives. ...
Problem 1-7 (20 minutes)1. If all automotive service shops routinely tried to sell parts and services   to customers that ...
Problem 1-8 (30 minutes)1. No, Charlie would not be justified in ignoring the situation. First, the   Standards of Ethical...
Problem 1-8 (continued)     If J.B. refuses to follow this course of action, Charlie’s only alternative is     to submit a...
Group Exercise 1-9Students’ answers will depend on the specific experiences they had whileworking.                        ...
Chapter 2Cost Terms, Concepts, and ClassificationsSolutions to Questions2-1      The three major elements of product      ...
pleted, their cost is removed from Work in Proc-       2-15ess and transferred to Finished Goods. As goods        Direct l...
Exercise 2-1 (15 minutes)1. The cost of a hard-drive installed in a computer: direct materials cost.2. The cost of adverti...
Exercise 2-2 (15 minutes)                                                                                       Product Pe...
Exercise 2-3 (15 minutes)                                   CyberGames                                Income StatementSale...
Exercise 2-4 (15 minutes)                               Lompac Products                    Schedule of Cost of Goods Manuf...
Exercise 2-5 (15 minutes)A few of these costs may generate debate. For example, some may arguethat the cost of advertising...
Exercise 2-6 (15 minutes)                                                                            Direct      Indirect ...
Exercise 2-7 (15 minutes)                                                       Differential      Opportunity         Sunk...
Exercise 2-8 (15 minutes)1. No. It appears that the overtime spent completing the job was simply a   matter of how the job...
Exercise 2-9 (15 minutes)1.                                                                        Internal External      ...
Exercise 2-10 (30 minutes)1.                                     Mason Company                         Schedule of Cost of...
Exercise 2-11 (15 minutes)                                                                   Selling and                  ...
Exercise 2-12 (30 minutes) 1. a. Batteries purchased .........................................................          8,...
Exercise 2-13 (15 minutes)1. Direct labor cost: 31 hours × $14 per hour ...................                   $434   Manuf...
Problem 2-14 (30 minutes)                                                                                             Peri...
Problem 2-15 (30 minutes)Note to the Instructor: There may be some exceptions to the answers below. The purpose of this pr...
Problem 2-15 (continued)                                                                                      Adminis-    ...
Problem 2-16 (30 minutes)                                                                                        Cost Beha...
Problem 2-17 (30 minutes)1. Total wages for the week:     Regular time: 40 hours × $20 per hour ....................      ...
Problem 2-17 (continued)4. Allocation of wages and fringe benefits:     Direct labor:       Wage cost: 48 hours × $20 per ...
Problem 2-18 (60 minutes) 1.                                       Florex Company                                         ...
Problem 2-18 (continued)2.                                                $14,000       Quality Costs (in thousands)      ...
Problem 2-18 (continued)3. The overall impact of the company’s increased emphasis on quality over   the past year has been...
Problem 2-19 (30 minutes)1.                                                                                         Period...
Problem 2-20 (15 minutes)1. The controller is correct in his viewpoint that the salary cost should be   classified as a se...
Problem 2-21 (15 minutes)                                                                                                 ...
Problem 2-22 (45 minutes)1. An analysis of the company’s quality cost report is presented below:                          ...
Problem 2-22 (continued)From the above analysis it would appear that Mercury, Inc.’s program hasbeen successful.   o Total...
Problem 2-23 (30 minutes)1. A cost that is classified as a period cost will be recognized on the income   statement as an ...
Problem 2-23 (continued)   Gallant’s decision to reclassify period costs is not ethical—assuming that   there is no intent...
Problem 2-24 (60 minutes)1.                                 Meriwell Company                       Schedule of Cost of Goo...
Problem 2-24 (continued)2.                                     Meriwell Company                                     Income...
Problem 2-25 (45 minutes)1.                                                                              Selling or       ...
Problem 2-25 (continued)2.     Direct .................................................... $212,000     Indirect ............
Problem 2-26 (60 minutes)1.                                      Swift Company                            Schedule of Cost...
Problem 2-26 (continued)2.                                       Swift Company                                     Income ...
Problem 2-27 (60 minutes)1.                                     Superior Company                       Schedule of Cost of...
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
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Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
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Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
Solutions to managerial accounting eric w. noreen, peter c. brewer, ray h. garrison 11th ed
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